Skip to content

Pension and Annuity Income›2025 Returns›!

Special Additional Taxes

Publication 575 — Pension and Annuity Income · 2026-10-03 edition · updated 2026-10-04 · United States

To discourage the use of pension funds for purposes other than normal retirement, the law imposes additional taxes on early distributions of those funds and on failures to withdraw the funds timely. Ordinarily, you won’t be subject to these taxes if you roll over the entire amount of the early distributions you receive, as explained earlier. You also won't be subject to these taxes if you begin drawing out the funds at a normal retirement age in prorated amounts

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Publication 575 — Pension and Annuity Income

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.